Section 22

Any person who makes, orally or in writing or signs any declaration, return, certificate or other document or who furnishes information required under this Act or under the regulations made under this Act which is untrue, inaccurate or misleading in any particular manner shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding two years or to both.

Penalty for attempting to obtain money or benefit by false or misleading statement or document